Recommendation Dashboard

USAID/Senegal determine the allowability of $5,212 in questioned costs ($3,160 ineligible and $2,052 unsupported) on pages 15 and 41 to 43 of the audit report and recover any amount that is unallowable.

USAID/Senegal verify that Agency for the Development of Social Marketing corrects the two instances of material noncompliance detailed on pages 41 to 43 of the audit report.

USAID/Tanzania verify that Ministry of Health - Zanzibar Malaria Elimination Program corrects the one instances of material noncompliance detailed on pages 29 to 30 of the audit report.

USAID/Tanzania verify that all closeout procedures regarding cooperative agreement 621-0011.01, Implementation Letters 45 and with Ministry of Health - Zanzibar Malaria Elimination Program are finalized and that a disposition plan is in place.

USAID/Tanzania determine the allowability of the $125,634 in questioned costs ($102,761 ineligible and $22,873 unsupported) identified on pages 13 and 22 of the National Audit Office of Tanzania's audit report and recover from the Ethics Secretariat the amounts determined to be unallowable.

USAID/Tanzania verify that Ethics Secretariat corrects the one material weaknesses and four significant deficiencies in internal control detailed on pages 6 to 13 of The National Audit Office of Tanzania's management letter.

USAID/Tanzania verify that Ethics Secretariat corrects the two instances of material noncompliance detailed on pages 3 to 8 of the National Audit Office of Tanzania's management letter.

USAID/Tanzania assess the adequacy of internal control and compliance with the terms of its agreement with the Ethics Secretariat.

USAID/Nigeria determine the allowability of the $25,987 in ineligible questioned costs identified on page 7 of Deloitte's audit report and unremitted interest calculation and recover from the Marie Stopes International Organization Nigeria the amounts determined to be unallowable.

USAID/Nigeria verify that Marie Stopes International Organization Nigeria corrects the four instances of material noncompliance detailed on pages 25 to 28 of Deloitte's audit report.

USAID/Zambia determine the allowability of the $4,982 in unsupported questioned costs identified on page18 of KPMG's audit report and recover from the Development Aid from People to People the amounts determined to be unallowable.

USAID/Zambia verify that Development Aid from People to People corrects the four significant deficiencies in internal control detailed on pages 26 to 28 and 30 of KPMG's audit report.

USAID/Zambia verify that Development Aid from People to People corrects the four instances of material noncompliance detailed on pages 33 to 34 and 36 to 37 of KPMG's audit report.

USAID/Zambia verify that Development Aid from People to People provides Society for Family Health with copy of the findings raised in KPMG's audit report for their review and any appropriate action regarding the allowability of $7,998 in ineligible questioned costs identified on page18, the three significant deficiencies detailed on pages 27 and 29 to 30, and the four instances of material noncompliance detailed on pages 33 to 35 and 38 to 39 of the audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch determine the allowability of the $6,401,599 in questioned costs Identified (6,387,374 as unsupported and $14,225 as ineligible) on page 12 of the Williams Adley's audit report, and recover from International Rescue Comittee any amounts determined to be unallowable.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to review the cash status of all USAID awards to ensure funds have not exceeded the immediate cash needs of the organization, and certify to USAID that interest on all excess cash for awards has been remitted (page 22 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to ensure timely submission of financial reports and implement procedures to obtain approval for extensions (page 23 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch verify that International Rescue Committee maintains sufficient internal controls for the retention of original supporting documentation (page 26 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to obtain supporting documentation for cash transactions and maintain sufficient internal controls for the retention of the documentation. Also, verify that International Rescue Committee perform and document anti-terrorism and excluded party checks on individuals before conducting cash transactions (page 27 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch verify that International Rescue Committee conduct background checks on individuals before hiring and maintain adequate documentation to support the personnel employment records (page 28 & 29 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch required International Rescue Committee to implement policies and procedures to follow-up with sub-recipients for deficiencies noted during the pre-award assessment and ensure that the deficiencies are resolved (page 29 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to enforce the policies and procedures for ensuring that supporting documentation for payroll disbursements are reviewed and charged to the correct award and also, verify that staff is properly trained on the completion and submission of payroll documentation (page 32 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch verify that International Rescue Committee is adhering to the policies and procedures which ensure disbursement personnel is properly approving and signing financial transactions at the appropriate level of authority prior to payment (page 33 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to follow the competitive bidding process and maintain all bidding documentation for the required retention period (page 34 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to purchase equipment and other inventory items that meet the approved specification or include the justification for acceptance from USAID (page 36 of the report).

MCC's Vice President of the Department of Compact Operations request MCA-Zambia to submit a corrective action plan to correct the material instances of noncompliance described on pages 18 to 20 of the report.

We recommend that USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch determine the allowability of the $2,500,676 in questioned costs identified ($2,064,252 as ineligible and $436,424 as unsupported) on pages 20 and 21of Davis and Associates' audit report, and recover from Partners in Health any amounts determined to be unallowable.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division, Contract Audit Management Branch require Partners in Health to adopt appropriate procedures put in place by the finance staff in Liberia to develop a robust procurement policy, and verify that they are applied consistently across the organization, as stated on page 36 of Davis and Associates' audit report.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division, Contract Audit Management Branch verify that Partners in Health implements a timekeeping policy designed to track time worked on USAID awards and applies it consistently across the organization, as stated on page 38 of Davis and Associates' audit report.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division, Contract Audit Management Branch require Partners in Health to amend its policies and procedures and train its employees to consistently comply with Federal regulations related to cost principles specifically, that all costs billed to the U.S. Government are adequately documented as stated on page 40 of Davis and Associates' audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch determine the allowability of the $14,683,077 in questioned costs identified ($14,423,052 as ineligible and $260,025 as unsupported) on page 6 of Williams Adley's audit report, and recover from International Medical Corps any amounts determined to be unallowable.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Medical Corps to improve its controls over the maintenance of employee files by ensuring that employee contracts are kept current, all timesheets are retained and approved by supervisors, and payroll is aligned with the employee's approved compensation prior to disbursement of funds, as stated on page 17 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division,Contract Audit Management Branch require International Medical Corps to follow the Bid Summary Form's criteria by including all source selection requirements therein and provide training and support to field offices to ensure procurements are in accordance with company policies and procedures, as stated on page 19 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division,
Contract Audit Management Branch require International Medical Corps to improve its management oversight by establishing enhanced inventory controls focused on error reduction, including, for example, random unannounced spot checks of inventory records, inventory counts reconciled to inventory records, and monthly management sign-off certifying the accuracy of inventory records, as
stated on page 20 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Medical Corps to obtain Generally Accepted Government Auditing Standards-compliant audit reports from its subrecipients, including confirmation that the auditors complied with the continuing professional education requirements that are part of a Generally Accepted Government Auditing Standards-compliant audit, as stated on page 22 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Medical Corps to reimburse United States Agency for International Development $12,091, amount determined subsequent to the audit report, for the non-compliant audit costs charged to the Agency's awards and obtain Generally Accepted Government Auditing Standards-compliant new audits of Jordan Health Aid Society for the
period between 2012 and 2015, if the external auditors are unable to provide such existing audits of Jordan Health Aid Society, as stated on page 22 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support determine the allowability of $2,772 in ineligible direct questioned costs and $274,348 in unsupported direct questioned costs on pages 28 and 32 to 36 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support verify that Save the Children Fund corrects the five material instances of noncompliance on pages 30 through 36 of the audit report.